<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
REGISTRANT'S UNAUDITED FINANCIAL STATEMENTS CONTAINED IN ITS REPORT ON FORM 10-Q
FOR THE  QUARTERLY  PERIOD ENDED MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000929299
<NAME>                        ISOLYSER COMPANY, INC.
<MULTIPLIER>                                   1,000
       
                             
<PERIOD-TYPE>                   3-mos
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   MAR-31-1998
<CASH>                                               5,801
<SECURITIES>                                             0
<RECEIVABLES>                                       23,790
<ALLOWANCES>                                         1,685
<INVENTORY>                                         24,652
<CURRENT-ASSETS>                                    62,349
<PP&E>                                              31,407
<DEPRECIATION>                                      16,504
<TOTAL-ASSETS>                                     110,567
<CURRENT-LIABILITIES>                               23,264
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                40
<OTHER-SE>                                          68,448
<TOTAL-LIABILITY-AND-EQUITY>                       110,567
<SALES>                                             34,769
<TOTAL-REVENUES>                                    34,769
<CGS>                                               23,799
<TOTAL-COSTS>                                       23,799
<OTHER-EXPENSES>                                    10,558
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                     625
<INCOME-PRETAX>                                      (162)
<INCOME-TAX>                                           205
<INCOME-CONTINUING>                                  (367)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                         (367)
<EPS-PRIMARY>                                       (0.01)
<EPS-DILUTED>                                       (0.01)